Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to ₹ 5 crore. - ERTS(T)2/2020/267 - Meghalaya SGST
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Due date extension for GSTR-3B filing secures later electronic submission rights for eligible small taxpayers. The Government, invoking section 168 of the Meghalaya GST Act and sub-rule (5) of rule 61 of the Rules, amends a prior notification to allow taxpayers with aggregate turnover up to rupees five crore and principal place of business in Meghalaya to furnish FORM GSTR-3B for August, 2020 electronically through the common portal by the later stipulated date.
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Provisions expressly mentioned in the judgment/order text.
Due date extension for GSTR-3B filing secures later electronic submission rights for eligible small taxpayers.
The Government, invoking section 168 of the Meghalaya GST Act and sub-rule (5) of rule 61 of the Rules, amends a prior notification to allow taxpayers with aggregate turnover up to rupees five crore and principal place of business in Meghalaya to furnish FORM GSTR-3B for August, 2020 electronically through the common portal by the later stipulated date.
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